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Keywords: Market failure
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2013) 25 (1)
Published: 19 April 2013
... Keywords: Accounting choice, Accounting history, Accounting regulation, Consolidated accounting, Market failure, New Zealand www.emeraldinsight.com/10.1108/01140581111163953 This article originally appeared in Volume 23 Number 2, 2011, pp. 101-21 Pacific Accounting Review...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2011) 23 (2): 101–121.
Published: 13 September 2011
... in the economics of standardization which show that mechanisms for co‐ordinating the behaviour of market participants enable them to capture benefits of market externalities which would otherwise be unavailable because of market failure. The explanation is that: the low rate of pre‐legislation consolidated...
